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Section 14

Voluntary registration

of Sales Tax Act 2018

ActIn forceProvision 19 of 129
Section 14
(1)

Any manufacturer who is not liable to be registered under section 12 may apply to the Director General for registration as a registered manufacturer in the form and manner as determined by the

Director General.

(2)

Upon receipt of the application under subsection (1), the

Director General may approve the registration from such date as he may determine subject to such conditions as he deems fit.

Read in full context — Sales Tax Act 2018 →